https://www.taxtmi.com/acts?id=43147 Where a declared provision becomes law in amended form before the end of the specified pre-enactment period, refunds must be made of duties collected that would not have been collected if the enacted provision had matched the declared provision, subject to a cap equal to the difference between the duty rate proposed in the declared provision and the rate in force when the Bill was introduced. Separately, if a declared provision ceases to have force under the statute's cessation clauses, refunds are required for duties collected that would not have been collected but for the declaration. en-us Mon, 01 Jan 2024 10:24:05 +0530 Mon, 01 Jan 2024 10:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43147 Where a declared provision becomes law in amended form before the end of the specified pre-enactment period, refunds must be made of duties collected that would not have been collected if the enacted provision had matched the declared provision, subject to a cap equal to the difference between the duty rate proposed in the declared provision and the rate in force when the Bill was introduced. Separately, if a declared provision ceases to have force under the statute's cessation clauses, refunds are required for duties collected that would not have been collected but for the declaration. Act-Rules Indian Laws Mon, 01 Jan 2024 10:24:05 +0530 https://www.taxtmi.com/acts?id=43147